PRE EXISTING SALE COVERED IN E-1 (SALE IN TRANSIT) CST ACT-WB GOVT

Posted: 27 Dec 2010 08:12 AM PST

The decision of the Supreme Court in A&G Projects & Technologies Ltd. Vs. State of Karnataka [(2008) VIL 40 SC], wherein it had laid down certain important principles governing the taxation of inter state sales of goods under the Central Sales Tax Act 1956 (the Act). While the Court had analyzed the two categories of inter state sales as visualised in Sections 3(a) and (b) of the Act, it...

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